Paid (A) Cash Interest (B) Period Interest Expense Period Ending Apr. 1/18 Jul. 1/18 $440,000.0 x (E) x 12.5% 12.0 % x 3/12 * 3/12 (C) Amort. (D) Unamortized (E) Carrying Value $440,000 (A)-(B) Balance (D) $12,460 $427,540 $ 13,200 $ 13,361 $ 161 12,299 427,701 Apr. 1/26 13,200 13,617 417 3,839 436, 161 Jul. 1/26 13,200 13,630 430 3,409 436,591 Oct. 1/26 13,200 13,643 443 2,966 Jan. 1/27 13,200 13,657 I 437,034 457 2,509 437,491 Apr. 1/27 13,200 13,672 472 2,037 437,963 Jul. 1/27 13, 200 13,686 486 1,551 438, 449 Oct. 1/27 13,200 13,702 502 1,049 438, 951 Jan. 1/28 13,200 13,717 517 532 439, 468 Apr. 1/28 13,200 13, 732 532 440,000 Totals $ 528,000 $540,460 $12,460 "Adjusted for rounding g. Calculate the bond B interest expense that would appear on the income statement for the year ended July 31, 2027. Total bond interest expense h. Independent of (a) through (g), assume that bond B issues was retired on December 1, 2027, at 97. Record the entries. View transaction list Journal entry worksheet < 2 Record the interest paid on bonds. Note: Enter debits before credits. Date December 01, 2027 General Journal Debit Credit Bond interest expense Discount on bonds payable Cash